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IRS Publication 557. See also Treas. Reg. § 1.508--1(a)(4), which specifies: “Any organization excepted from the requirement of filing notice under section 508(a) will be exempt from taxation under section 501(c)(3) if it meets the requirements of that section, whether or not it files such notice. However, in order to establish its exemption with the Internal Revenue Service and receive a ruling or determination letter recognizing its exempt status, an organization excepted from the notice requirement . . . should file proof of its exemption in the manner prescribed . . . .”